Alcohol Tax
Alcohol Tax
The City of Muscle Shoals imposes a local liquor tax under Ordinance No. 1018, administered by the Revenue Department. This tax applies to retail liquor licensees operating within city limits and within the city’s police jurisdiction.
Tax Rates
Reporting & Payment
Licensees must complete and submit the Retail Liquor License Report each month.
Payments are due on or before the 15th day of each month for the preceding month’s sales.
A 15% penalty will be added if payment is submitted after the due date.
Restaurant Retail Liquor Licensees
Businesses with a Restaurant Retail Liquor License must also report monthly food sales. To maintain this license classification, food sales must constitute more than 50% of gross liquor sales in any 90-day period.
Required Form
All businesses subject to this tax must use the official reporting form:
Alcohol Tax Remittance Form
The form requires:
Name and address of the business and licensee
Monthly gross liquor sales (excluding beer and wine)
Amount of tax due
Amount of any penalty due
Monthly food sales (restaurant licensees only)
Certification and signature by the business owner or representative
